#1 Neymar da Silva Santos Junior (Paris Saint Germain, 26)

Arguably the likeliest candidate for the award right now, $232m is quite an amount for a football player but it is the amount of money that Paris St. Germain had to shell out to pay for his services.
He has already set Ligue 1 on fire with 28 goals and 14 assists to his name this season stepping firmly out of Messi’s shadow.
The 'Golden Boy of Brazil' is said to be dreaming of a move to Real Madrid in the coming years and why not? The "best player" going to the most revered club on this planet makes sense.
Barely 26 years of age, he is at the peak of his career right now and winning the World Cup this year will be a huge boost for his chances.
Only time will tell who will wear the crown. And time is not over for them, as both Cristiano and Messi will be looking to add more Ballon d'Ors to their kitty. Who's gonna stop them?